Well, on April's Fools Day, everything is possible. German Vista Magazine reports today that Microsoft is delivering a premilinary version of Windows XP Second Edition to certain testers. XP SE is the same move as with Win 98 SE when Win ME failed to impress the market.
Other features of Win XP SE include Pay per module (OS without any application as the EU demands for) and Direct X Live (cross platform Direct X).
Unfortunately, this is the first of April :=)